EXHIBIT 23 - CONSENT OF INDEPENDENT AUDITORS




We  consent  to the incorporation by reference (1) in the Registration
Statements (Form S-8 No. 33-34906, Form S-8 No. 33-43102 and Form  S-8
No.  33-84094) pertaining to the Provident Financial Group, Inc.  1988
Stock  Option  Plan,  (2) in Post-Effective Amendment  No.  1  to  the
Registration Statement (Form S-8 No. 33-34904) pertaining to the  1990
Provident Financial Group, Inc. Employee Stock Purchase Plan,  (3)  in
the  Registration Statement (Form S-8 No. 33-90792) pertaining to  the
Provident   Financial  Group,  Inc.  Retirement  Plan,  (4)   in   the
Registration  Statements  (Form S-8 No.  33-51230  and  No.  33-62707)
pertaining  to the 1992 Outside Directors' Stock Option Plan  and  the
1992 Advisory Directors' Stock Option Plan and (5) in the Registration
Statement   (Form  S-8  No.  33-61576)  pertaining  to  the  Provident
Financial  Group, Inc. Deferred Compensation Plan of our report  dated
January  13, 1998, except Note R, as to which the date is January  19,
1999,  with  respect  to  the  consolidated  financial  statements  of
Provident Financial Group, Inc. included in the Annual Report (Form 10-
K) for the year ended December 31, 1997.



                                                     ERNST & YOUNG LLP


Cincinnati, Ohio
March 26, 1998, except for Note R, as to
which the date is January 19, 1999